# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十一条 (Supplementary Provisions, Article 21) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第二十一条 (Supplementary Provisions, Article 21)（有価証券取引税の特例に関する経過措置） — address `suppl-4051-10/art-21` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-21 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-21 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第二十一条（有価証券取引税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Securities Transaction Tax caption: machine translation, not official suppl-4051-10/art-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-21 **第一項** 新法第九十三条の規定は、同条第一項の規定により同項の社債券又は外国社債券とみなされる証券又は証書であって、金融制度及び証券取引制度の改革のための関係法律の整備等に関する法律の施行の日以後に譲渡が行われるものについて適用する。 suppl-4051-10/art-21/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-21/par-1 The provisions of Article 93 of the New Act apply to securities or certificates that are deemed to be the corporate bond certificates or foreign corporate bond certificates referred to in paragraph (1) of that Article pursuant to the provisions of that paragraph and that are transferred on or after the date on which the Act on the Arrangement, etc. of Relevant Acts for the Reform of the Financial System and the Securities Transaction System comes into effect. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第三号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-1/par-1/item-3 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-364, translated 2026-10-08 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07